Evaluación del control en propiedades y equipo para optimizar procesos en Construme
No hay miniatura disponible
Archivos
Fecha
2017
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil
Resumen
En la presente investigación se consideró la importancia de las propiedades y equipos para el desarrollo de las actividades económicas y la generación de ingresos de una constructora. Por lo tanto, los diferentes eventos que han impactado negativamente en la administración de tales activos motivaron a la evaluación de sus controles mediante una auditoría administrativa con la finalidad de determinar mejoras que contribuyan a la optimización de sus procesos y a la adecuada toma de decisiones. Se asistió al enfoque mixto para obtener una perspectiva más amplia de la problemática mediante las inferencias cualitativas, cuantitativas y las metainferencias, además para la obtención, análisis e interpretación de información se recurrió al diseño de triangulación concurrente donde ambos métodos se integraron. Se aplicó la técnica entrevista semi-estructurada a siete colaboradores seleccionados mediante muestreo y se realizó una observación directa, donde se especificó la presencia, ausencia de los controles o procesos en la administración de propiedades y equipos. Estas técnicas generaron como resultado brechas de control en la actual gestión. Para contribuir a la optimización de los procesos de las propiedades y equipos de la constructora se determinó acciones correctivas, políticas de control interno, procedimientos a través de flujogramas y formatos físicos.
This investigation focuses on the importance of properties and equipment for the development of economic activities and the generation of income of a construction company. Therefore, the different events that have had a negative impact on the management of such assets led to the evaluation of its controls by means of an administrative audit in order to determine improvements that contribute to the optimization of its processes and to proper decision-making. A mixed approach was used to obtain a broader perspective of the problem through qualitative, quantitative, and metainferences. In addition, the collection, analysis and interpretation of information was used in the design where both methods were integrated. A semistructured interview technique was applied to seven collaborators selected by sampling and a direct observation was made, where the presence, absence of controls or processes in the administration of properties and equipment was specified. These techniques resulted in control gaps in the current management. In order to contribute to the optimization of the processes of the properties and equipment of the constructor, corrective actions, internal control policies, procedures through flowcharts and physical formats were determined.
This investigation focuses on the importance of properties and equipment for the development of economic activities and the generation of income of a construction company. Therefore, the different events that have had a negative impact on the management of such assets led to the evaluation of its controls by means of an administrative audit in order to determine improvements that contribute to the optimization of its processes and to proper decision-making. A mixed approach was used to obtain a broader perspective of the problem through qualitative, quantitative, and metainferences. In addition, the collection, analysis and interpretation of information was used in the design where both methods were integrated. A semistructured interview technique was applied to seven collaborators selected by sampling and a direct observation was made, where the presence, absence of controls or processes in the administration of properties and equipment was specified. These techniques resulted in control gaps in the current management. In order to contribute to the optimization of the processes of the properties and equipment of the constructor, corrective actions, internal control policies, procedures through flowcharts and physical formats were determined.
Descripción
Palabras clave
CONTROL, PROPIEDADES Y EQUIPOS, EMPRESA CONSTRUCTORA, AUDITORÍA, CONTABILIDAD